Professional Documents
Culture Documents
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
Quezon City
In view of these appeals, the format below may be used with some
adjustments for a better fit to the distinctive character of the industry where
concerned taxpayers belong:
OR
The company is a non-VAT registered company
engaged in the business of ___________ and paid
the amount of P_____________ as percentage tax
pursuant to ___________ law/regulations and based
on the amount reflected in the Sales/Gross Income
Received Account of P__________.
2. The amount of VAT Input taxes The amount of VAT Input taxes claimed are broken
claimed broken down into: down as follows:
a. Beginning of the year; Beginning of the year.. p___________
b. Current years domestic purchases/ Current years purchases:
payments for: I. Goods for resale/manufacture
I. Goods for resale/ manufacture or further processing .... _________
or further processing II. Goods other than for
II. Goods other than for resale or resale or manufacture ...._________
manufacture III. Capital goods subject
III. Capital goods subject to to amortization ............._________
amortization IV. Capital goods not subject
IV. Capital goods not subject to to amortization ........._________
amortization V. Services lodged under
V. Services lodged under cost of cost of goods sold .........._________
goods sold VI. Services lodged
VI. Services lodged under other under other accounts ...._________
accounts c. Claims for tax credit/refund
c. Claims for tax credit/refund and and other adjustments ........._________
other adjustments; and (INCLUDE here all kinds of adjustments
d. Balance at the end of the year whether additional sources of inputs or
other deductions from available inputs)
d. Balance at the end of the year P___________
3. The landed cost of imports and the The landed cost of the companys importations
amount of customs duties and tariff amounted to P____________ for the year, with
fees paid or accrued thereon: paid/accrued amount of P_________ as customs
duties and P_________ as tariff fees.
4. The amount of excise tax/es, The amount of excise tax/es, classified as follows:
classified per major product category, Excise Tax/es Paid/Accrued
i.e., tobacco products, alcohol Product Locally Imported
products, automobiles, minerals, oil Category Produced
and petroleum, etc. paid on- Tobacco
a. Locally produced excisable items; and Alcohol
b. Imported excisable items. Automobiles
Oil/Petroleum
5. Documentary stamp tax (DST) on The DST paid/accrued on the following transactions
loan instruments, shares of stock and are:
other transactions subject thereto; Transaction Amount DST thereon
Loan P P
Instruments
Shares of P P
Stocks
6. All other taxes, local and national, Other Taxes & Licenses:
including real estate taxes, license a. Local
and permit fees lodged under the Real Estate Taxes.. P_____________
Taxes and Licenses account both Mayors Permit _____________
under the Cost of Sales and PTR ............. _____________
Operating Expense accounts; b. National
BIR Annual Registration.. P_____________
Percentage Taxes .. _____________
7. The amount of withholding taxes The amount of withholding taxes paid/accrued for
categorized into: the year amounted to:
i. Tax on compensation and benefits i. Tax on compensation and benefits P__________
ii. Creditable withholding tax/es ii. Creditable withholding tax/es .. __________
iii. Final withholding tax/es iii. Final withholding tax/es .. __________
8. Periods covered and amount/s of The company has received a final assessment notice
deficiency tax assessments, whether from the Regional Office of __________ covering the
protested or not; taxable year _____ amounting to P_________,
inclusive of penalties, for deficiency
income/VAT/Percentage/withholding tax, which has
been protested/agreed upon. (Management may
include here their opinion on the probable outcome
of their protest, if protested; or the probable
outcome of their application for
installment/compromise/abatement, in case of
agreed assessment.)
9. Tax cases, and amounts involved, The company has a RATE case under preliminary
under preliminary investigation, investigation of the Dept. of Justice (DOJ) involving
litigation and/or prosecution in courts deficiency income tax for taxable year 2008
or bodies outside the BIR. amounting to P_______________.
All internal revenue officials and employees are hereby enjoined to give this
Circular as wide publicity as possible.
(Original Signed)
KIM S. JACINTO-HENARES
Commissioner of Internal Revenue